1.The duty of the governmental auditor for the examination of previous audits and attestation engagements are:

A.The auditor has a duty to contact the prior auditing firm to determining whether the audit scope included the examination of existing contracts.

B.The auditor has a duty to evaluate whether the audited entity has taken appropriate corrective actions and to address findings and recommendations from previous audits.

C.The auditor has a duty to evaluate relevant and necessary audit objectives.

D. The auditor has a duty to determine from prior audits the materiality of abuse